Semiconductor devices are continually decreasing in size in accordance with on-going development of communication and information processing technologies. For example, for semiconductor devices such as a NAND type flash memory, there is a three-dimensional packaging structure in which a controller chip and a memory chip are stacked on the same wiring substrate. Film-on-die (FOD) package structures are known in which a controller chip is covered by an adhesive resin such as a die-attached film (DAF) and a memory chip is also stacked on the adhesive resin. A structure in which a memory chip is stacked using a silicon spacer is also known.